DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Agency Building 1, Empire State Plaza, Albany, New York 12223
Phone (518)266-3000 Fax (518)272-5178 or (518)271-0886
Contact us by e-mail
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On January 30,
2012, the Division of Tax Appeals/Tax Appeals Tribunal moved from its former offices
in Troy, New York to Agency Building 1, Empire State Plaza, Albany, New York
12223. The relevant New York State regulations have been amended to reflect this
change of address. The Rules of Practice and Procedure that appear on this page
reflect the new address, as well.
NYS Department of State
NY Code, Rules and
(Statutory authority: Tax
Law sections 2006, 2012, 2014, 2018)
TAX APPEALS TRIBUNAL RULES OF
PRACTICE AND PROCEDURE
Section 3000.0 General.
(c) Division of taxation
(d) Division of tax appeals
(e) Petition, petitioner
(h) Office of counsel
(k) Statutory notice
(n) Administrative law judge
(o) Presiding officer
(q) Business day
(a) Representation of petitioner in proceedings
before the tribunal and administrative law judges
(b) Representation of petitioner in proceedings in the small claims unit before presiding
(c) Filing of power of attorney and notice of appearance
(d) Other representation forbidden
(e) Representation of division of taxation
3000.3 Commencement of Proceedings.
(b) Form of petition
(c) Filing of petition
(d) Failure to correct
(e) Reference to conciliation and mediation
(f) DTA number
3000.4 Pleadings, Amended Pleadings.
(d) Amended pleadings
Section 3000.5 Motion
(b) Procedure for filing a motion
(d) Issuance of order
(e) Postponement of hearing
3000.6 Bill of Particulars, Admissions, Depositions, Disclosure
Prior to a Licensing Hearing.
(a) Bill of particulars
(d) Disclosure of evidence prior to license revocation hearing
Section 3000.7 Subpoenas.
(b) Filing the request for a subpoena
(c) Request to withdraw or modify subpoena
(d) Appeal to Tax Appeals Tribunal
(e) Motion to quash
Section 3000.8 Recusal.
(a) Motion to recuse an administrative law judge or presiding officer
(b) Motion to recuse a commissioner of the tribunal
3000.9 Accelerated Determination.
(a) Motion to dismiss
(b) Motion for summary determination
(c) Application of CPLR
3000.10 Ex Parte Communications.
(a) Administrative law judges and presiding officers
(b) Tax appeals tribunal
3000.11 Stipulations For Hearing.
(e) Binding effect
(f) Noncompliance by a party
3000.12 Submission without Hearing.
3000.13 Small Claims Hearings.
(b) Criteria for small claims
(c) Pleadings, applicable sections, notice
(d) Adjournment default
(e) Presiding officer
(f) Conduct of hearing
(g) Transfer to administrative law judge
(i) Assignment of another presiding officer
(d) Failure to comply
3000.15 Hearings before Administrative Law Judges.
(b) Adjournment, default
(c) Administrative law judge
(d) Conduct of hearing
(f) Assignment of another administrative law judge
3000.16 Motions to Reopen Record or for Reargument.
Review by Tribunal.
(a) Filing of exception
(b) Form of exception; briefs
(c) Transmittal of record
(d) Oral argument
Section 3000. 18
(a) Hearing preference
(b) Determinations and decision
Record of Hearing.
3000.22 Service and Filing of Documents.
(a) General rule
(b) Postmarks not made by the United States Postal Service
(c) Registered and certified mailing
(d) Document defined
(e) Filing and service
(a) Service of decisions,determinations and orders
(b) Extension of time
(c) Resolution of controversies
(d) Availability of decisions and determinations
(e) Availability of rules
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